Special Economic Zones

A special economic zone (SEZ) is a designated area in which manufacturing or distribution activities can be conducted on preferential terms. The purpose of SEZs is to support regional development. Currently, there are 14 of them in Poland.

Since 2001, new regulations on SEZs and public aid have been put in force. After 1 January 2001, entrepreneurs who have obtained the permit to conduct activities in SEZs have been eligible for income tax exemption, which is regarded as a form of public aid. (source PAIiIZ)